This study has recently become a social problem as the number of empty houses has increased due to super-aging and rapid population decline. In this paper, we looked at the case of regional regeneration through the use of the ‘empty homes tax’ in ...
This study has recently become a social problem as the number of empty houses has increased due to super-aging and rapid population decline. In this paper, we looked at the case of regional regeneration through the use of the ‘empty homes tax’ in Kyoto City, Japan, and explored the possibility of application in Korea based on this. The analysis results are briefly summarized as follows.
First, ‘statutory external tax’, which allow local governments to independently establish new taxes, have traditionally been considered a means of securing revenue to meet the financial needs of the local government. However, in response to the era of population decline and local extinction, there is a need to realize a sustainable city by encouraging the settlement of young generations, securing attractive jobs, and attracting people, goods, funds, and information. The ‘empty homes tax’ being promoted by Kyoto City is becoming a nationwide model as a ‘tax as a policy tool’ to respond to these policy challenges. Second, based on the background and operation status of Kyoto City's 'empty homes tax', policy suggestions to solve Korea's vacant house problem include ① reviewing the establishment of an 'empty homes tax', a statutory foreign tax independently imposed by local governments, and ② revitalizing the distribution of used houses. It was proposed that ③ strengthening organic connection with urban regeneration projects, ④ introducing the ‘empty homes counselor’ system, and ⑤ promoting the creation of a database of data related to empty homes.